The Improvement Of Inter-governmental Fiscal Transfer Payment Legal System In China

In china, the Inter-governmental Finance Transfer Payment System was tablished in 1994, when china tax system began reforming, considering the current effect of implementation, the whole transfer payment system was unscientific and nonstandardin a lot of facets, including the contents of the System itself and supporting systems. In contrast of standard financial transfer payment of Western developed countries, there was a big gapIn face of the status quo, from the theoretical and empirical perspective, many scholars have carried on sound researches and then put forward different proposals and recommendations on the existing problems of china's financial transfer payment and how to establish a scientific transfer payments system in China.With the deepening reform of china's economical and financial system, the transfer payments system have played more and more prominent role in strengthening macro-control functions of china's central government. following the trend of reform, it is imperative to improve China's fiscal transfer payments system is a significant adjustment and improvement is imperative. Therefore, it is an important task for Chinese government to establish a scientific fiscal transfer payment system,which must be consistent with our national conditions,especially meet the requirements of the socialist market economy.Based on the above knowledge, this article takes the perfection of china's financial transfer payment system as research topic. The objective of this article was to give my personal advice and provide for establish scientific financial transfer payment in China. In whole, the standard transfer payment system play an crucial role in china. In light of economical law, as a means of national macro-control role, the standard transfer, payment system can make up the existing deficiencies and solve practical problems, address inter-governmental fiscal imbalance in vertical and horizontal levels, in the end, to ensure balanced development in all regions and social equity.This article emphasis on mix of theory and practice, generally, it is divided into four parts. divided into four parts:The first part, analyse the basic content of intergovernmental fiscal transfer payment system for content; on this basis, detail three theories of inter-governmental fiscal transfer payment system in economics,economy law,jurisprudence respects. and provide theoretical guidance for establishing a standard financial transfer payment system.The second part, based on the current saturation of intergovernmental fiscal transfer payment system, category all kinds of problems in china's financial transfer payment system, then analyse reasons;The third part, take United States and Japan as a typical examples, and specificity introduce the contents of their fiscal transfer payment systems, then conclude successful experience in standard financial transfer payment system. In the end, provide lessons for China to establish a standard financial transfer payment system;The fourth part, accordion to basic theories and practical experience of financial transfer payment system in developed countries, combined with our current situation, this article puts forward the basic forum for improving china's inter-governmental fiscal transfer payment. The forum mainly related to supporting reform,law system,specific contents,specialized agencies and monitoring and tracking mechanisms on fiscal transfer payment.